Federal tax changes

Impacts of recent Federal changes

4/16/21 update: Instructions updated for federal unemployment insurance exclusion

FTB is currently reviewing the overall impacts of the recent federal legislation as it relates to California income tax filing. Our review will include applicable methods for resolving any differences for taxpayers who have already filed their income tax returns. FTB will be providing additional information in the near future.

Changes to federal AGI may impact the ability of a taxpayer to claim certain credits, including CalEITC. Whether a taxpayer is entitled to the credit is dependent upon a taxpayer’s particular facts and circumstances.

For taxpayers who have not yet filed, FTB has updated its instructions specific to the changes related to the federal unemployment insurance exclusion.

For taxpayers who already filed, FTB is also evaluating the potential impacts to taxpayers claiming the CalEITC. You do not need to file an amended return at this time.